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Section XVI — Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Chapter 84 — Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Heading 8415 — Air conditioning machines, comprising a motordriven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.

Subheading 8415.10 — Of a kind designed to be fixed to a window, wall, ceiling or floor, selfcontained or 'splitsystem'

National subdivision

8415.10.2 Split System

Common commodities
Ductless mini-split air conditioner for wall installationInverter ceiling-mounted split-system AC unitMulti-split floor-standing air conditioning machineWall-mounted split-system AC with remote controlSplit-system AC with heat pump functionalityDuctless outdoor condenser unit for multi-split systemsIndoor evaporator unit for ductless wall-mounted ACHigh-efficiency split-system air conditioning machineCompact ductless split-system for window installationSplit-system AC with timer and sleep mode options

HS codes

CodeDescriptionTaxes
8415.10.21Of a capacity not exceeding 9,000 BTuCessEIC, Customs TaxCID, PAL, SSCL, VAT
8415.10.22Of a capacity exceeding 9,000 BTu and not exceeding 12,000 BTuCessEIC, Customs TaxCID, PAL, SSCL, VAT
8415.10.23Of a capacity exceeding 12,000 BTu and not exceeding 18,000 BTuCessEIC, Customs TaxCID, PAL, SSCL, VAT
8415.10.24Of a capacity exceeding 18,000 BTu and not exceeding 24,000 BTuCessEIC, Customs TaxCID, PAL, SSCL, VAT
8415.10.25Of a capacity exceeding 24,000 BTu and not exceeding 30,000 BTuCessEIC, Customs TaxCID, PAL, SSCL, VAT
8415.10.29OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT